9 November 2007 External T.I. 2007-0251071E5 - Medical Expenses - Power Flush Toilets

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: Whether power flush toilets qualify as medical expenses for an ileostomate suffering from severe Crohn's Disease and incontinence.

Position: Yes

Reasons: Para. 118.2(2)(l.2) - medical expenses include reasonable expenses relating to renovations or alterations to a dwelling of an individual who lacks normal physical development to enable that individual to be functional within the dwelling. Expenses not expected to increase value of home and would not normally be incurred by persons who have normal physical development.

								2007-025107
XXXXXXXXXX 							Amanda Riddell, LL.B
(613) 957-2128
November 9, 2007

Dear XXXXXXXXXX:

RE: Medical Expenses - Power Flush Toilets

This is in reply to your letter received on September 5, 2007 wherein you asked if the cost of two power flush toilets for your home qualifies for the medical expense tax credit.

According to your letter, you are an ileostmate with severe Crohns Disease and incontinence. You indicated that your ileostomy is extremely high in placement and requires drainage by kneeling in front of the toilet and emptying it. Since the waste does not land in the usual flush zone, a powerful cyclonic motion is required to dispose of it. Accordingly, you replaced two of your home's conventional toilets with power flush toilets for a combined cost of approximately $1,700.

Written confirmation of the tax consequences that apply to a particular fact situation is given by this directorate only in the context of an advance ruling request submitted in the manner set out in Information Circular 70-6R5. This circular is available on-line at www.cra-arc.gc.ca/E/pub/tp/ic70-6r5/README.html. Where the particular transactions are completed, the inquiry should be addressed to the local Tax Services Office. However, we are prepared to provide the following general comments.

Our Comments

The Canada Revenue Agency's general views regarding the medical expense tax credit are contained in our Interpretation Bulletin IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, which is available on-line at

www.cra-arc.gc.ca/E/pub/tp/it519r2-consolid/README.html.

Section 118.2 of the Income Tax Act (the "Act") provides rules for determining the amount that may be claimed, as a tax credit, in respect of medical expenses. Subsection 118.2(2) of the Act contains a list of expenditures that qualify as medical expenses. Paragraph 118.2(2)(l.2) includes reasonable expenses relating to renovations or alterations to a dwelling of an individual who lacks normal physical development or has a severe and prolonged mobility impairment to enable the individual to gain access to, or to be mobile or functional within, the dwelling.

The extent to which the costs are reasonable and have been incurred to permit an individual to be more functional within a dwelling involves a question of fact. It is our view, based on your description of the facts outlined above, that the amount paid in respect of the two power flush toilets qualifies as a medical expense (provided there is no reason that would preclude their deduction; for example, if an insurance company were to reimburse you for these expenses).

We trust that our comments are of assistance.

Yours truly,

G. Moore
For Director
Business and Partnerships Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch